Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
Pearson Education, c2012
14th ed., global ed
- : pbk
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注記
Previous ed., by Charles T. Horngren ... [et al.], published in c2009
Includes bibliographical references and indexes
内容説明・目次
内容説明
For undergraduate and MBA students taking a Cost or Management Accounting course.
This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.
Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process.
目次
Chapter 1. The Accountant's Role in the Organization
Chapter 2. An Introduction to Cost Terms and Purposes
Chapter 3. Cost-Volume-Profit Analysis
Chapter 4. Job Costing
Chapter 5. Activity-Based Costing and Activity-Based Management
Chapter 6. Master Budget and Responsibility Accounting
Chapter 7. Flexible Budgets, Direct-Cost Variances, and Management Control
Chapter 8. Flexible Budgets, Overhead Cost Variances, and Management Control
Chapter 9. Inventory Costing and Capacity Analysis
Chapter 10. Determining How Costs Behave
Chapter 11. Decision Making and Relevant Information
Chapter 12. Pricing Decisions and Cost Management
Chapter 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Chapter 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Chapter 15. Allocation of Support-Department Costs, Common, Costs, and Revenues
Chapter 16. Cost Allocation: Join Products and Byproducts
Chapter 17. Process Costing
Chapter 18. Spoilage, Rework, and Scrap
Chapter 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints
Chapter 20. Inventory Management, Just-in-Time, and Simplified Costing Methods
Chapter 21. Capital Budgeting and Cost Analysis
Chapter 22. Management Control Systems, Transfer Pricing, and Multinational Considerations
Chapter 23. Performance Measurement, Compensation, and Multinational Considerations
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